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SEC Company Response from CAPSTEAD MORTGAGE CORP (CIK 0000766701) — Aug 9, 2005

CAPSTEAD MORTGAGE CORP (CIK 0000766701)
Date: Aug. 9, 2005 · CIK: 0000766701 · Accession: 0000950134-05-015369

AI Filing Summary & Sentiment

File numbers found in text: 001-08896

Date
August 3, 2005
Author
/s/ Muriel C. McFarling
Form
CORRESP
Company
CAPSTEAD MORTGAGE CORP (CIK 0000766701)

Letter

Re: Capstead Mortgage Corporation Form 10-K for the year ended December 31, 2004 File No. 001-08896

Dear Ms. Crittendon:

Capstead Mortgage Corporation has received the staff’s comment letter referenced above with respect to the company’s 10-K for the year ended December 31, 2004. Unfortunately, the chief financial officer of the company is on vacation and unreachable until mid-August. Accordingly, as counsel for the company, we hereby respectfully request, on behalf of the company, an extension of the ten business day period the staff has suggested for preparation and filing of a response. The company will provide a response to the staff’s comment letter on or before August 30, 2005.

If you have any questions or require additional information at this time, please contact me at (214) 659-4461.

Sincerely,
/s/ Muriel C. McFarling

Show Raw Text
CORRESP
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filename1.htm

corresp

    1717 Main Street, Suite 3700

Dallas, Texas 75201

214.659.4400 Phone

214.659.4401 Fax

andrewskurth.com

Muriel McFarling

214 659.4461 Phone

214 659.4784 Fax

mmcfarling@andrewskurth.com

August 3, 2005

VIA FACSIMILE AND FEDEX

Yolanda Crittendon

Staff Accountant, Division of Corporate Finance

U.S. Securities and Exchange Commission

450 Fifth Street, N.W.

Mail Stop 4561

Washington, D.C. 20549

    Re:

    Capstead Mortgage Corporation

Form 10-K for the year ended December 31, 2004

File No. 001-08896

Dear Ms. Crittendon:

     Capstead Mortgage Corporation has received the staff’s comment letter referenced above with
respect to the company’s 10-K for the year ended December 31, 2004. Unfortunately, the chief
financial officer of the company is on vacation and unreachable until mid-August. Accordingly, as
counsel for the company, we hereby respectfully request, on behalf of the company, an extension of
the ten business day period the staff has suggested for preparation and filing of a response. The
company will provide a response to the staff’s comment letter on or before August 30, 2005.

     If you have any questions or require additional information at this time, please contact me at
(214) 659-4461.

Sincerely,

/s/ Muriel C. McFarling

Muriel C. McFarling

MCM:cfm

    cc:

    Cicely Lucky — U.S. Securities and Exchange Commission (via facsimile)

Andrew Jacobs — Capstead Mortgage Corporation (via facsimile)

Phil Reinsch — Capstead Mortgage Corporation (via facsimile)

David Barbour (firm)

    Austin

    Dallas

    Houston

    London

    Los Angeles

    New York

    The Woodlands

    Washington, DC